Amidon Company shows the following costs for three jobs worked on in April.

Job $306$ Job $307$ Job $308$

Balances on March $31$

Direct materials $($in March$)$ $ $30,400$ $ $37,100$

Direct labor $($in March$)21,40018,700$

Applied overhead $($March$)10,7009,350$

Costs during April

Direct materials $136,400222,100$ $ $100,700$

Direct labor $87,800153,500105,700$

Applied overhead $???$

Status on April $30$ Finished $($sold$)$ Finished $($unsold$)$ In process

Additional Information

Raw Materials Inventory has a March $31$ balance of $$83,500.$

Raw materials purchases in April are $$501,400,$ and total factory payroll cost in April is $$370,700.$

Actual overhead costs incurred in April are indirect materials, $$50,700$; indirect labor, $$23,700$; factory rent, $$32,700$; factory utilities, $$19,700$; and factory equipment depreciation, $$52,400.$

Predetermined overhead rate is $50\%$ of direct labor cost.

Job $306$ is sold for $$610,000$ cash in April.